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Investment-Cash Flow Sensitivity: A Study of Iranian Listed Companies

100%
Salehi M., Mohammadi A., Taherzadeh Esfahani P.
Organizacija
|
2013
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vol. 46
|
issue 3
87-97
EN
The main objective of the current study is to examine the effect of audit report on cash-flow investment sensitivity of 123 listed companies in Tehran Stock Exchange (TSE) during 2006-2010. Regression analysis and synthetic data were used for data analysis. The results showed that receiving modified report has a significant negative effect on cash flow-investment sensitivity. The findings also suggest the significant effect of receiving qualified report and unqualified report with explanatory paragraphs on cash flow-investment sensitivity.
2
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System wdrażania i kontroli projektów UE − Ustawa o realizacji polityki spójności 2014−2020 (część I)

88%
Szymański M.
Kontrola Państwowa
|
2014
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vol. 59
|
issue 5 (358)
8-25
EN
In his article, the author discusses the system for the implementation and auditing of spending of European funds within the realisation of the Cohesion Policy in the 2014–2020 programming period, which stems from the regulations of the act on the rules for the realisation of Cohesion Policy programmes financed in the 2014−2020 financial perspective. The article takes into account the context of the EU regulations concerning the implementation of the Cohesion Policy in the following programming period. The new provisions are also discussed in relation to the differences with the present regulations on the system for the implementation and auditing of spending in the 2007−2013 financial perspective. In the first part of the article, the author focuses primarily on the analysis of the institutional system for the implementation of the EU funds, by presenting the responsibilities of individual institutions in the process of operational programmes realisation, and also by describing the designation procedure that is required for payment applications submitted to the European Commission.
3
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Zmiany regulacyjne w systemie rewizji finansowej i ich wpływ na politykę jakości

75%
Andrzejewski M.
Studia Ekonomiczne
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2014
|
vol. 201
23-35
EN
There is a thesis posed in the article which says that new solution in the field of financial auditing included in European Parliament's directive and Council 2014/56/EU and of ordinance European Parliament and Council 537/2014 from 16th of April 2014, are going to have significant impact on change of auditing companies' quality policy. Conducted analysis about new regulations indicates introduction of restriction concerning lengths of period of accomplishing research of financial statements of one client, ability of accomplishing financial review by consortium of auditing companies and also strengthening role of audit committee not only in process of election of auditor but also in process of communicating with auditor during activities of auditing. In article there is a reference to empirical researches realized in Poland, which regarded matters raised in discussed regulations of Union's law.
4
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Audyt a kontrola – porównanie

63%
Piaszczyk A.
Studia Ekonomiczne
|
2017
|
vol. 333
150-161
PL
Artykuł porusza istotne zagadnienie, jakim jest merytoryczne porównanie audytu i kontroli z punktu widzenia celów, zadań, usytuowania w organizacji i związanych z tym aspektów prawnych. Szczegółowej analizie poddano definicje obydwu pojęć, zarówno w praktyce krajowej, jak i międzynarodowej. Przedstawiono i omówiono przyczyny nieporozumień, które powstały w pojmowaniu audytu i kontroli. Zwrócono także uwagę na różnice, głównie prawne, dotyczące audytu i kontroli. W artykule skupiono się przede wszystkim na audycie wewnętrznym i kontroli wewnętrznej. Audyt zewnętrzny i kontrolę zewnętrzną przeanalizowano w węższym zakresie z uwagi na fakt, iż w tym zakresie, praktycznie, nie występują zasadnicze różnice.
EN
The article discusses the essential issue of substantive audit and control comparison, in terms of objectives, tasks, location in the organization and related legal aspects. Detailed definitions of both concepts have been analyzed in both national and international practice. The reasons for the misunderstandings arising from the understanding of audit and control are presented and discussed. Attention has also been paid to differences, mainly legal, concerning audit and control. The article focuses mainly on internal audit and internal control. External audit and external audit were analyzed in a narrower scope, since there are practically no significant differences in this regard.
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